Until December 1, 2023, all Russians who own property must pay tax on it. It is paid on any real estate, be it an apartment, a house, a commercial premises, a parking space… Moreover, the base tax rate depends on the type of property, and the specific payment amount is calculated by the tax office and brought to the attention of each payer. The task of citizens is to make the fiscal payment on time, otherwise, from December 2, penalties and fines will begin to accrue. Experts spoke about the details of collecting property taxes for MK.
Property tax is paid both for apartments, individual houses, rooms, and for other real estate, including parking spaces, garages and even unfinished construction projects. The base tax rate depends on the type of taxable object. But the main thing is that Russians who own property are required to pay the appropriate tax before December 1, 2023.
Otherwise, if the tax is not paid on time, then penalties will begin to accrue from December 2: for each day of delay they will amount to 1/300 of the Central Bank rate (it is now 15%). In addition, violators may be fined 20% of the unpaid amount. And if the tax service proves that the tax has not been paid or was deliberately underestimated, it will charge 40% of the arrears.
There is no need to calculate property tax yourself – the tax service will do this. The notification will be sent to your personal account on the Federal Tax Service website and by letter to the place of registration of the owner.
At the same time, municipal authorities have the right to reduce or, conversely, increase these rates (but a maximum of three times).
Some categories of citizens are exempt from paying property tax. These include Heroes of the Soviet Union and the Russian Federation; persons awarded the Order of Glory of three degrees; disabled people of groups I and II, disabled since childhood, disabled children; participants in the Great Patriotic War and other military operations; liquidators of the accident at the Chernobyl nuclear power plant; military personnel or former military personnel with a total duration of service of 20 years; family members of military personnel who have lost their breadwinner. However, this benefit applies only to one residential property worth up to 300 million rubles, which is not used for commercial purposes.
MK asked experts – lawyers, economists and financiers – to comment on the details of payment of property tax.
Mark Goikhman, analyst at Capital Skills Financial Academy:
“Personal real estate is not only a necessity for life, work, and recreation, but also an object for paying taxes. Owners must pay property tax for residential buildings, apartments, rooms, garages, parking spaces, and unfinished construction projects by December 1 annually. The payment amount is calculated by the tax authorities based on the cadastral value of the property and the tax rate. It is determined by local authorities, but subject to the following restrictions. Not higher than 0.1% for apartments, residential buildings, garages, parking spaces, outbuildings with an area of no more than 50 square meters. m. And for objects whose cadastral price is more than 300 million rubles, the tax rate is 2%. For other property – 0.5%.
A notice of the need to pay tax, indicating its amount for each object, is sent to the taxpayer’s personal account on the Federal Tax Service website and by letter to his registration address.
If you do not pay the tax by December 1, a penalty will be charged on the unpaid amount. For each day of delay – in the amount of 1/300 of the rate of the Central Bank of the Russian Federation. Now it is 15%. So if the debt is, for example, 10,000 rubles, then in a month of delay it will accrue 150 rubles. In addition, the tax service may impose a fine of 20% of the unpaid amount. Thus, you should not delay payment. You can do it at the post office, at a bank branch or through the Federal Tax Service service on its website.”
Polina Gusyatnikova, senior managing partner of the law firm PG Partners:
“The basic real estate tax rate is 0.1% of the cadastral value for houses, apartments, country houses, parking spaces, rooms, etc. For commercial real estate and objects over 300 million rubles – 0.2%, for all other objects – 0.5%.
The tax office will calculate the tax amount for each owner. You don’t have to do this yourself and submit applications somewhere. When calculating taxes, tax benefits are provided for owners. For apartments or part of a residential building in the amount of 20 sq. meters, for a room or part of an apartment – 10 square meters. meters, for a residential building – 50 sq. meters. The benefit is applied automatically; the owner also does not need to apply anywhere for this. It is provided only for one piece of real estate from each category at the taxpayer’s choice. That is, for example, if you have 3 apartments, then a benefit of 20 sq. m. meters will be provided for only one of them. And if there are 2 apartments and a house, then for one of the apartments there will be a benefit of 20. sq. m. meters and 50 sq. meters per house.
If the owner does not pay the property tax by December 1, 2023, as of December 2, a penalty in the amount of 1/300 of the refinancing rate for each day of delay will begin to accrue on the tax amount. And so on until the debt is repaid. The law also provides for a fine of 20% to 40% of the unpaid amount. If the debt exceeds 30 thousand rubles, the debtor may be restricted from traveling abroad.”
Natalya Milchakova, leading analyst at FreedomВ FinanceВ Global:
“Property tax is paid by individuals and legal entities. For individuals, property tax applies to all property owners, including apartments, private houses, garages or parking spaces. The amount of property tax for real estate is determined on the basis of the cadastral value of the corresponding property.
Property tax is paid once a year, before December 1 of each year, based on a tax notice that is sent to the property owner by mail or in his personal account on the Federal Tax Service website, if the taxpayer is registered there. You can pay directly in your personal account on the Federal Tax Service website with a bank card or through a payment system, or with the tax notice received by mail, you need to go to the bank and pay the fee there.
The real estate tax rate depends on the cadastral value of the apartment and is approximately 0.1-0.5% of the cadastral value. The higher the cadastral value of the apartment, the higher the amount of property tax, and if you are the owner of an expensive apartment, then you will receive a tax amounting to tens of thousands of rubles at best, or even more than a hundred thousand rubles. Regardless of the amount, your income and financial situation, property taxes must be paid within the deadlines established by law. If you are in arrears in paying this tax, you will be charged a penalty for each day of delay, and, in addition, the tax office may collect your tax arrears through the courts. So it’s better to follow the law and pay on time.”